Philippa Piet

According to HMRC website I have 3 years to reclaim overpaid duty. I recently made a claim for duty paid on goods with EU preferential origin . The entry date is 13/01/22 and I provided a supplier invoice with statement on origin. The claim was rejected as HMRC are saying the validity of the statement on origin is 2 years and as I made the claim on 16th Jan 24 my claim is invalid. My understanding was that the statement on origin was valid on the date of entry . By this logic anything from 2-3 years can never be claimed - is this the case? I have also had 3 other claims paid that fell more than 2 years from the entry date. Please advise